As for me, I don't want to affront any icon maker, so I will only post icons that are really free for the use in themes, web projects, etc. Generally, I think it's good to read the respective Terms Of Use before using an icon set or to drop the respective icon maker a line, when in doubt (the latter is also a good way to get in contact with nice people (IMG:style_emoticons/default/wink.gif) )Some icon makers require that you include a backlink to their site if you use their icons. I think that's more than fair given how much work they put in creating the respective icon set. Most icons are not meant to be modified in any way; however, a few ones are, I marked them green.

All listed icons are in .png format and have at least 48x48 pixels in size, so they won't appear too small in the phones' Grid Menu.

All icon sets are descriptive (I'm aware that one can use little animals, smurfs, bubbles, etc. as icons, but there are loads of them on the web whereas free descriptive icon sets are harder too find; so I will stick to digging up the latter ones).

All icon sets contain the 10 icons that are used for a S40 theme (sometimes with a little imagination, e.g. Chat Bubble icons can be used for "PPT", Refresh arrows or Notepad icons for "Log" – you know the deal (IMG:style_emoticons/default/cool.gif) )

I will update the list as soon as I find more icon sets..

If you know of good icon sets for the use in S40 themes, don't hesitate to post the accordant links here, too.Happy theming!

• Sphere by VladstudioThe Sphere icons come in blue, gold, green and black.They may be modified, PSD files are included for this purpose.

• Axialis iconsThe icons may be modified. Axialis wants to be credited with both a link to their homepage and their icon download page - to do so, you can just copy this link (remove the asterisks):[*url="http://www.axialis.com/free/icons"]Icons[/url]by the[*url="http://www.axialis.com"]Axialis Team[/url]